October 25, 2002
CLA-2-21:RR:NC:2:228 I81795CATEGORY:CLASSIFICATIONTARIFF NO.:2106.90.9400; 2106.90.9500; 2106.90.9700
Mr. Mark Schmittling
Cortez Customhouse Brokerage Co.
4950 West Dickman Road
Battle Creek, MI 49015RE: The tariff classification of fruit preparations from the Netherlands
Dear Mr. Schmittling:
In your letters dated April 18, 2002 and May 2, 2002, on behalf of Roger Jones and Associates, Marshall, MI, you requested a tariff classification ruling.
Your April letter provided descriptive literature and identified seven products. Samples of six of those items accompanied your letter, and were forwarded to the U.S. Customs laboratory for analysis. Ingredients breakdowns and a description of the manufacturing process for all seven items were submitted with your May letter. The products, “ABS Easy-Smoothies,” in seven different flavors (papaya, passion fruit, raspberry, kiwi, mango, mixed berry, and strawberry), are viscous, gelatinous products, packed in non-retail plastic buckets holding 3.4 kilograms. Your letter states the product may be used as a filling in bakery goods, as an ice-cream flavoring or topping, or a sandwich spread, but the sales literature provided suggests its principal use will be as the fruit ingredient in a beverage. Ingredients common to all varieties are sugar, fruit, water, pectin, citric acid, natural flavors, and potassium sorbate. The papaya, passion fruit, kiwi, mango, and strawberry flavored products also contain added coloring. Based upon the information you provided, the fruit content will range from 24 percent to 32 percent, and the sugar content, by dry weight, will range from approximately 59 percent to 67 percent.
The applicable subheading for the raspberry and mango-flavored ABS Easy-Smoothies will be 2106.90.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherotherarticles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9400, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS
The applicable subheading for the papaya, passion fruit, kiwi, mixed berry, and strawberry-flavored ABS Easy-Smoothies, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, HTS, which provides for food preparations not elsewhere specified or includedotherotherarticles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17 described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, these products will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,